Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea is not required - HC
Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea is not required - HC
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